Green-Green Market Ltd is a wholesaler supplying

fresh fruits and vegetables to a small number of large retail grocery stores across

South Africa. Green-Green Market Ltd has recently decided to expand sales to

smaller retail grocery stores. The following control procedure takes place in

the normal course of business:

Mr Greenfingers, the credit manager,

diligently follows up on trade references provided by prospective customers seeking

credit before the customer is uploaded to the debtors masterfile and any sales

can occur.

Which one of the following alternatives best

describes the function within the receipts

and revenue cycle the above procedure relates to?